Section 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes?(a) If you notify us that your modified adjusted gross income for the more recent tax year has changed from what is in our records, we may make a new initial determination for each effective year involved. To make a new initial determination(s) we will take into account:(1) The new modified adjusted gross income information for the more recent tax year you provide; and(2) Any modified adjusted gross income information from the IRS, as described in § 418.2135 , that we have available for each effective year; and(3) Any modified adjusted gross income information from you, as described in § 418.2135 , that we have available for each effective year.(b) For each new initial determination that results in a change in your income-related monthly adjustment amount, we will make retroactive corrections that will apply to all enrolled months of the effective year.(c) We will continue to use a new initial determination described in paragraph (a) of this section to determine additional yearly income-related monthly adjustment amount(s) until an event described in § 418.2235 occurs.(d) We will make a new determination about your income-related monthly adjustment amount when we receive modified adjusted gross income for the effective year from the IRS, as described in § 418.1140(d) .